What was the chang in net working capital during the

Question

Canyon tours showed the following components of working capital last year.

                                                Beginning                    End of Year

Accounts receiavable                27600                          24800

Inventory                                    13800                         16100

Accounts Payable                       16300                         20100

What was the chang in net working capital during the years?

if sales were 37,800 and cost were 25800, what was the cash flow for the year (ignor taxes)